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The information in this web site describing lease disclosures applies only to leases signed on or after January 1, 1998 when revised federal Regulation M requirements became effective. In the text, “you” refers to consumers and lessees. “Lessor” refers to the dealer or other original lessor and, after assignment, to the third party lessor to whom the lease is assigned (the “assignee”). Most leases are assigned by dealers to such assignees and the Association consists of such third party lease assignees. The assignee is often identified on the printed legend of the lease agreement. The assignee takes responsibility for the lease after it is executed and signed by you and the original lessor.